SRI MAHESH HASMUKH BORIYA vs. THE INCOME TAX OFFICER

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ITA/212/2010HC KarnatakaKAHC01045321201002 March 2021Bench: ALOK ARADHE,ASHOK S.KINAGI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court took the memo on record and dismissed the appeal as withdrawn. The assessee was granted liberty to revive the appeal.

What were the facts?

The assessee filed an appeal before the High Court against an order of the ITAT. The assessee's counsel later filed a memo seeking to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal filed before the High Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF MARCH 2021 PRESENT THE HON'BLE MR. JUSTICE ALOK ARADHE AND THE HON'BLE MR. JUSTICE ASHOK S. KINAGI I. T. A. NO.212 OF 2010 BETWEEN: SRI. MAHESH HASMUKH BORIYA PROP. M/S TRANSCELL SOLUTIONS & SERVICES, NO.27/44, 9TH MAIN, 3RD BLOCK, JAYANAGAR, BENGALORE -560 004, AGED ABOUT 37 YEARS S/O SRI HASMUKH JEEVRAJ BORIYA, ...APPELLANT (BY SRI. S PARTHASARATHI, ADVOCATE) AND: THE INCOME TAX OFFICER WARD-4(1) BENGALURU. ….RESPONDENT (BY SRI. K V ARAVIND, ADVOCATE) THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 10.02.2010

2 PASSED IN ITA No.773/BNG/2009, FOR THE ASSESSMENT YEAR 2002-2003, PRAYING TO i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA No.773/BNG/2009, DATED 10.02.2010, IN THE INTEREST OF JUSTICE AND EQUITY. THIS ITA COMING ON FOR ORDERS THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT

Ms. Jinita Chatterjee, learned counsel for Mr. S.Parthasarathi, learned counsel for the assessee.

Mr. K.V.Aravind, learned counsel for the Revenue. 2. Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal. 3. Aforesaid memo is taken on record. For the reasons assigned in the memo, the appeal is

3 dismissed as withdrawn with liberty to revive the same. SD/- JUDGE SD/- JUDGE RD

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